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CFO April 1, 2008 Sarah Johnson	Goodbye GAAP It's time to start preparing for the arrival of international accounting standards.
Investment Advisor November 2009 D.J. Gannon	Why Adopt Global Standards, Anyway? The reality is that the development of identical standards was never the intended result of convergence.
CFO January 1, 2008 Sarah Johnson	Long Live the King? As international accounting standards close in on GAAP, the U.S. standard-setter considers its mortality.
CFO September 1, 2012 Kathleen Hoffelder	SEC Report Backs Away from Convergence The commission's staff expresses hesitation about merging international standards and U.S. GAAP.
CFO September 1, 2012 Kathleen Hoffelder	Mind the GAAP Alternatives More accounting options for small and mid size companies are on the way.
Investment Advisor November 2009 D.J. Gannon	Small World Financial reporting standards will eliminate many of the adjustments investment advisors historically have made to allow companies' financials to be more comparable internationally.
U.S. Banker April 2008 Karen Krebsbach	What's Delaying the SEC on IFRS? How many decades will it take the SEC to mandate IFRS over the U.S. Generally Accepting Accounting Principles?
CFO December 1, 2009 Marie Leone	Convergence vs. Conversion The notion of U.S. companies switching to international financial reporting standards (IFRS) over the next few years might become moot if efforts to converge U.S. and international accounting standards are successful.
CFO September 1, 2008 Tim Reason	International Accounting Standards Board Chairman Sir David Tweedie The overseer of a coming accounting revolution opines on U.S. companies' inevitable, eventual shift to IFRS.
CFO April 1, 2008 Alan Rappeport	One Standard, Many Laws Accounting convergence could be derailed by countries making too many modifications.
National Real Estate Investor September 1, 2004 Scott Farb	The Trickle-Down Effect of Sarbanes-Oxley Real estate private equity funds are finding themselves in an overly regulated, ever-changing and immensely complex climate when it comes to financial reporting and accounting issues.
Real Estate Portfolio Special Issue 2005 Yungmann & Agarwal	One World, One GAAP Global businesses and international investors are increasingly demanding accounting information that they can understand when running businesses and making investment decisions on a worldwide basis.
CIO June 10, 2009 Chris Feenstra	Global Accounting Rule Shift CIOs should plan now for the proposed switch to International Financial Reporting Standards.
CFO October 1, 2007 Michelle Leder	Rewriting the Rules Everything you thought you knew about accounting is about to change. Is there any reason to smile? This is the third of a three-part series examining the state of accounting five years after passage of the Sarbanes-Oxley Act.
CFO March 1, 2012 Sarah Johnson	Could Its IFRS Delay Strip the SEC of Power? International standards group gently prods the SEC to step up its involvement.
CFO January 1, 2009 Alix Stuart	Which One When? A roundup of key accounting deadlines, developments, and detours to watch for in 2009.
CFO June 1, 2008 Scott Leibs	Principles vs. Practices A new study says chief financial officers think financial statements are too complex for the average investor.
CFO August 1, 2007 Kate O'Sullivan	The SEC Rules Five years after Sarbanes-Oxley, the SEC is flexing its regulatory muscle as never before.
Bank Technology News November 2008 Rebecca Sausner	Accounting Change to International Standard Looms Large for IT The SEC's plan for the eventual retirement of GAAP accounting in favor of International Financial Reporting Standards will necessitate changes to hundreds of banking IT systems.
CFO July 15, 2008 Leibs & Reason	IFRS and When The SEC may decide soon whether and when U.S. companies will switch to international accounting standards. And it's a good thing, as panic from not knowing the date is percolating.
CFO October 1, 2008 Marie Leone	Convergence Divergence Critics question the entire rationale for adopting international financial reporting standards.
CFO September 1, 2009 Jason Karaian	The Silent Treatment Regulators think that companies are too shy when it comes to airing their views on fundamental accounting issues.
On Wall Street April 1, 2012 Michael Cohn	U.S. Needs to Move to Global Reporting System The chairman of KPMG International, Michael Andrew, believes the U.S. runs the risk of being passed by in the global financial markets unless it commits to International Financial Reporting Standards.
IDB America June 2001 Daniel Drosdoff	What do you mean by "profitable"? Why Latin American companies and societies have much to gain from adopting a new set of international accounting standards
Knowledge@Wharton	You Say IASB, I Say FASB, You Say... A description of efforts to harmonize U.S. and international accounting standards, and shifts in the accounting profession caused by recent scandals.
CFO November 1, 2008 Josh Hyatt	Small Companies Will Lag, but By How Much? Switching to the new global financial reporting standards is inevitable for private companies -- eventually.
HBS Working Knowledge January 23, 2006 Cynthia D. Churchwell	Financial Reporting Goes Global As business goes global, pressure is increasing for adoption of a single set of accounting standards worldwide. Harvard professor Gregory Miller discusses this trend and India's unique position to be a leader in the international accounting environment.
CFO February 1, 2003 Tim Reason	Questions of Value Is fair-value accounting the best way to measure a company? The debate heats up.
CFO October 1, 2010 Leone & Stuart	Keeping Cool on the Hot Seat Departing Financial Accounting Standards Board chairman Robert Herz takes a look back at his tenure.
CFO April 1, 2008 Julia Homer	Hello IFRS The international standards are knocking at our doors, but their convergence with GAAP is clouded with questions.
FDIC FYI July 24, 2002	Enhancing Financial Transparency Participants in the conference discussed the strengths and flaws inherent in the U.S. financial reporting process and suggested ways of modifying not only the reporting mechanism, but also the accounting standards that underlie financial statements, audit opinions, credit ratings and analyst reports.
Knowledge@Wharton	A Rescue Plan to Save the Beleaguered Accounting Industry A new book called Building Public Trust: The Future of Corporate Reporting does not break much new ground, but it does an admirable job of tying together a number of topics that have challenged the accounting industry and providing a framework for financial reporting in the future.
BusinessWeek April 25, 2005 Capell & Ewing	Bringing Europe Inc. Into Sharper Focus Red ink is turning black overnight - and vice-versa - as companies adopt the International Financial Reporting Standards, a giant first step toward global harmonization of accounting standards.
CFO September 1, 2006 Ronald Fink	Will Fair Value Fly? Fair-value accounting could change the very basis of corporate finance.
CFO September 1, 2006 Alix Nyberg Stuart	Standing on Principles In a world with more regulation than ever, can the accounting rulebook be thrown away?
CFO September 1, 2008 Scott Leibs	A Perfect Storm With fair value, IFRS, and XBRL, finance is experiencing a remarkable sea change.
Knowledge@Wharton	How Foreign Firms Can Attract U.S. Investors: Overcoming 'Home Bias' There are clearly substantial benefits to foreign firms that are able to attract U.S. investors in terms of lowering the cost of capital.
BusinessWeek December 9, 2010 Yalman Onaran	An International Spat Over Bank Bookkeeping A dispute between the U.S. and international accounting standards boards is holding up a global agreement.
CFO October 1, 2010 Stuart & Johnson	Herz Closes the Books on FASB Tenure Finance executives look ahead with both hope and caution.
PHONE+ May 4, 2009 William Bosco	Lease Accounting: Changes the IT Industry Should Know The FASB and its sister organization, the International Accounting Standards Board (IASB), are working jointly to develop a new model for the recognition of assets and liabilities arising under lease contracts.
CFO	Full Disclosure Edmund Jenkins reflects on his leadership of FASB through difficult times...
CFO Tim Reason	On the Same Page U.S. and international standard setters are coordinating their efforts to craft a common language for business...
The Motley Fool December 28, 2004 Jim Schoettler	Uncovering the Billion-Dollar Secret Traditional stock option accounting practices lead companies to overstate their net income. Here is a look at how significant these overstatements are, who's responsible for fixing the problem, and what they're doing about it to place themselves and their investors in an advantageous position.
CFO June 15, 2012 Kathleen Hoffelder	New Board for Private GAAP Finance chiefs of privately held companies will no longer be faced with the difficult and costly task of applying public accounting standards to their situations.
Information Today January 5, 2009	SEC Approves Requirement of Interactive Data for Financial Reporting With interactive data, all of the facts in a financial statement are labeled with unique computer-readable "tags," which function like bar codes to make financial information more searchable on the internet.
Bank Systems & Technology December 22, 2008 David Sherriff	2009 Bank Tech Forecast: Improve Understanding of Risk to Begin Recovery The problems began with the banks. So will the recovery.
CFO September 1, 2008 David M. Katz	Fair-Value Revolution Historical cost accounting is fading as Corporate America marches into a new era.
IndustryWeek March 1, 2002 John S. McClenahen	Goodbye To GAAP? Probably not. But Enron's collapse makes changes in financial regulation likely...
Knowledge@Wharton February 12, 2003	A "Perfect Storm" of Circumstances Batters Corporate Pension Plans Questions raised about accounting for pension funds have prompted some Wharton faculty and other experts to ask if rules promulgated by the Financial Accounting Standards Board, as well as the Internal Revenue Code itself, may have played a significant part in the strife.
CFO January 1, 2005	In the Same Language The rest of the world adopts international accounting standards... Grounded to a Halt?... Give It Back!... Go Directly to Cash... Where's the Coverage?...